Accounting 2010 syllabus - Queensland Curriculum and ...



AccountingSenior Syllabus 2010 ISBN:978-1-921802-02-7 (web version)978-1-921802-03-4 (print version)Accounting Senior Syllabus? The State of Queensland (Queensland Studies Authority) 2010Queensland Studies Authority154 Melbourne Street South BrisbanePO Box 307 Spring HillQLD 4004 AustraliaPhone: (07) 3864 0299Fax: (07) 3221 2553Email: office@qsa.qld.edu.auWebsite: qsa.qld.edu.auContents TOC \o "1-2" \h \z \u 1.Rationale PAGEREF _Toc265590419 \h 11.1Indigenous perspectives PAGEREF _Toc265590420 \h 12.General objectives PAGEREF _Toc265590421 \h 2Introduction PAGEREF _Toc265590422 \h 22.1Knowledge and procedural practices PAGEREF _Toc265590423 \h 22.2Interpretation and evaluation PAGEREF _Toc265590424 \h 22.3Applied?practical processes PAGEREF _Toc265590425 \h 32.4Attitudes and values PAGEREF _Toc265590426 \h 33.Course organisation PAGEREF _Toc265590427 \h 43.1Time allocation PAGEREF _Toc265590428 \h 43.2Course structure PAGEREF _Toc265590429 \h 43.3Planning a course of study PAGEREF _Toc265590430 \h 73.4 Integration of information and communication technologies PAGEREF _Toc265590431 \h 73.5Composite classes PAGEREF _Toc265590432 \h 83.6Work program requirements PAGEREF _Toc265590433 \h 94.Learning experiences PAGEREF _Toc265590434 \h 104.1Suggested learning experiences PAGEREF _Toc265590435 \h 105.Assessment PAGEREF _Toc265590436 \h 115.1Principles of exit assessment PAGEREF _Toc265590437 \h 115.2Planning an assessment program PAGEREF _Toc265590438 \h 135.3Special provisions PAGEREF _Toc265590439 \h 145.4Authentication of student work PAGEREF _Toc265590440 \h 145.5Assessment techniques PAGEREF _Toc265590441 \h 155.6Requirements for verification folio PAGEREF _Toc265590442 \h 195.7Exit standards PAGEREF _Toc265590443 \h 205.8Determining exit levels of achievement PAGEREF _Toc265590444 \h 206.Language education PAGEREF _Toc265590445 \h 246.1 Language education and Accounting PAGEREF _Toc265590446 \h 247.Quantitative concepts and skills PAGEREF _Toc265590447 \h 268.Educational equity PAGEREF _Toc265590448 \h 279.Resources PAGEREF _Toc265590449 \h 2810.Glossary PAGEREF _Toc265590450 \h 30RationaleAccounting is an information system that provides financial and other information for making and evaluating decisions about the allocation of resources. It is a system of recording, reporting, analysing and interpreting the financial information of an accounting entity and involves the conveyance of relevant business information to interested users. This is used to help evaluate performance, to facilitate decision making and control, and to report on the operation of an organisation from internal and external perspectives.A comprehensive accounting system is central to assisting in the discharge of accountability and to the development and maintenance of the financial control of organisations.The study of accounting enables students to understand the processes involved in generating, recording, classifying, analysing, interpreting and reporting accounting information as a basis for planning, control and effective decision making. This course is designed, not only to provide a foundation in the discipline of accounting, but also to prepare students for further education, training and employment. The subject offers scope and flexibility through the exploration of financial decisions and provides relevance for general education.Students are provided with opportunities to develop skills in managing financial resources which can be applied at a personal level and in the business environment. They are encouraged to think logically, to apply accounting principles in a consistent and effective manner, and to become independent learners.The changing processes of accounting practice are recognised, especially with respect to the development and use of new information and communication technologies. Students will use information technology to enable them to apply the accounting process in business. Completion of this course should enable students to participate more effectively and responsibly in a changing business environment.Accounting is designed for students in the senior phase of learning who have a special interest in business studies and in the management of financial resources.1.1Indigenous perspectivesThis syllabus recognises Aboriginal and Torres Strait Islander peoples, their traditions, histories and experiences prior to colonisation through to the present time. To strengthen students’ appreciation and understanding of the first peoples of the land, relevant sections of the syllabus identify content and skills that can be drawn upon to encourage engagement with:Indigenous frameworks of knowledge and ways of learningIndigenous contexts in which Aboriginal and Torres Strait Islander peoples liveIndigenous contributions to Australian society and cultures.In Accounting there is opportunity to explore perspectives on Aboriginal and Torres Strait Islander organisations and the differences between Aboriginal and Torres Strait Islander businesses and Western businesses. Other study could make comparisons of demographics, employment, income, expenditure and the effect of this for Aboriginal and Torres Strait Islander peoples.General objectivesIntroductionThe general objectives for this subject are those that the school is required to teach and students have the opportunity to learn. The general objectives are grouped in four dimensions, i.e. the salient properties or characteristics of distinctive learning. The first three dimensions are the assessable general objectives. The fourth group of general objectives, attitudes and values, is not directly assessed as it is achieved through the teaching and learning approaches offered to students.Progress in aspects of any dimension at times may be dependent on the characteristics and skills foregrounded and developed in another. The process of learning through each of the dimensions must be developed in increasing complexity and sophistication over a foursemester course.Schools must assess how well students have achieved the general objectives. The standards are described in the same dimensions as the assessable general objectives.The general objectives for a course in this subject are:knowledge and procedural practices interpretation and evaluationapplied?practical processes attitudes and values.The first three dimensions, knowledge and procedural practices, interpretation and evaluation, and applied?practical processes, are linked to the exit standards (see Section?5.7), which are described in the same dimensions as the assessable general objectives of the syllabus.2.1Knowledge and procedural practicesKnowledge and procedural practices requires students to explain and apply fundamental accounting concepts and procedures to a broad range of accounting information in routine situations.By the conclusion of the course students should:identify, describe and explain accounting terminology, concepts and procedures in relation to relevant accounting practicesapply fundamental accounting concepts to record and process accounting data and transactions in routine situationsselect and organise data to prepare accounting reports.2.2Interpretation and evaluationInterpretation and evaluation requires students to analyse a variety of accounting situations, develop logical arguments and communicate a justified position.By the conclusion of the course students should:analyse accounting data and/or informationdevelop reasoned arguments to justify conclusions, decisions, judgments and recommendationscommunicate accounting information using appropriate modes for a variety of purposes.2.3Applied?practical processesApplied?practical processes requires students to synthesise challenging practical accounting situations by recording, processing and reporting accounting information.By the conclusion of the course students should:solve complex accounting problems in practical situations through analysing, selecting, combining, calculating and synthesising dataapply complex concepts and related reasoning and skills to organise, process and report accounting information.2.4Attitudes and valuesThis subject aims to develop ethical and responsible attitudes and values. Attitudes and values are not assessed for the awarding of exit levels of achievement.By the conclusion of the course students should appreciate:the role of accounting knowledge and accounting personnel in the decision-making processes in a business situationexternal influences on accounting, such as professional bodies and the lawthat effective use of accounting packages and spreadsheets is reliant upon an understanding of the principles and processes of accountingthe importance of effective communication in the workplaceethical conduct, social responsibility, confidentiality and transparency in accounting practicethe importance of taking into account the cultural background of clients in business situations, e.g. respecting indigenous cultures, history and perspectivesuse of accounting standards to ensure comparabilitythe value and need for lifelong learning.Course organisation3.1Time allocationThe minimum number of hours of timetabled school time, including assessment, for a course of study developed from this syllabus is 55 hours per semester. A course of study will usually be completed over four semesters (220 hours).3.2Course structure3.2.1Organisers“Recording and controls” and “Reporting and decision making” are organisers for grouping the areas of study.3.2.2Areas of studyThe areas of study are grouped into the two categories of core studies (CS) and elective studies (ES).Core studiesA minimum of seven and a maximum of nine elective studies must be included.At least three elective studies must be selected from both the Recording and controls organiser and the Reporting and decision making organiser.ES1 (School-developed investigation, or independent investigation) can be offered only once as an elective study.CS1Core studies 1CS2Core studies 2CS3Integrated accounting packageCS4BudgetingAll core studies must be completed.Elective studies — Recording and controlsElective studies — Reporting and decision makingES1School-developed investigation, or independent investigationES1School-developed investigation, or independent investigationES2Accounting for cashES8Accrual accountingES3Accounting for accounts receivableES9Analysis of financial reportsES4Accounting for inventoriesES10Managerial decision makingES5Accounting for non-current assetsES11Cash flow statementES6Internal controlsES12Understanding company reportsES7Electronic businessES13Personal financing and investingES14Accounting for grazing, or accounting for mining3.2.3Subject matterThe subject matter details the depth and scope of each area of study. (Refer to the QSA website for understandings relevant to the subject matter.)The following diagrams show the relationship among the organisers, areas of study and subject matter.3.3Planning a course of studyThe two organisers for grouping the areas of study should provide the basis for planning a course of study. A course of study should offer an increasing level of challenge to students.Careful consideration must be given to choosing the most appropriate dimension(s) for each core or elective study in order to allow students the best opportunity to demonstrate the general objectives of the course.3.3.1Areas of studyCore studiesAll core studies must be included in the course of study.While there is no prescribed order in which the core studies are to be studied, it is strongly recommended that Core studies 1 (CS1) and Core studies 2 (CS2) be undertaken early in the course.CS1 and CS2 provide students with a common starting point and are important in establishing the fundamental accounting concepts and skills necessary for the areas of study that follow. The concepts and skills to be acquired are integral to the development of student understanding and will be built upon throughout the course of study.CS3 would be suitably placed towards the end of the course.Elective studiesElective studies are designed to give schools flexibility of choice in developing the school’s course of study.A minimum of seven and a maximum of nine elective studies must be included in the course of study. There must be at least three elective studies selected from both the Recording and controls organiser, and the Reporting and decision making organiser.ES1 (School-developed investigation or independent investigation) can be offered only once as an elective study in either the Recording and controls organiser or the Reporting and decision making organiser.Where appropriate, subject matter may be studied from an Indigenous perspective.3.3.2SpreadsheetingKnowledge and application of spreadsheeting is essential to this subject and must be integrated throughout the course of study. It is a course requirement that students design and construct spreadsheets in at least two areas of study; for example, from Budgeting (CS4), Accounting for non-current assets (ES5), or Analysis of financial reports (ES9).3.4 Integration of information and communication technologiesThe processes of accounting are being facilitated by the developments taking place in information and communication technologies (ICTs). The storing, processing and accessing of electronic data and information are now essential parts of current accounting practice.Familiarisation with technology, and its consequent implications for accounting, is a major thrust of this syllabus. As the use of technology is essential in accounting practice, students should develop skills to become efficient users of business computer applications. Students should use:accounting packages to understand the accounting process and how it operates in the real worldspreadsheets to perform calculations and present numeric information. Spreadsheets are basic tools of accounting and could be used in a wide variety of situations — depreciation calculations, ratio analysis, cash budgets, cost–volume–profit analysis, cash journals, preparation of financial statements and graphical representations, calculations to assist in decision making for personal investment and financethe internet, particularly in relation to accessing websites and online databases for research purposesother packages, such as word processing for the preparation of letters, reports, and memoranda, and datashow and multimedia presentations.3.4.1Student access to computersAs the use and application of computer technology is a significant component of the Accounting course, it is essential that a substantial amount of class time be dedicated to using computers for practical accounting applications. It is recommended, therefore, that students have access to computers and the relevant software in class time for a minimum of 100 hours across the four semester course. It is desirable that this allocation of time be integrated, where appropriate, across the course of study.3.5Composite classesThis syllabus enables teachers to develop a course that caters for a variety of circumstances, such as combined Year 11 and 12 classes, combined campuses, or modes of delivery involving periods of student-managed study. The flexibility of the syllabus can support teaching and learning for composite classes by enabling teachers to:structure learning experiences and assessment that allow students to access the key concepts and ideas suited to their needs in each year levelprovide opportunities for multilevel group work, peer teaching and independent work on appropriate occasions.The following guidelines may prove helpful in designing a course of study for a composite class:The course of study could be written in a Year A / Year B format if the school intends to teach the same topics to both cohorts.A topic that will allow Year?11 students ease of entry into the course should be placed at the beginning of each year.Learning experiences and assessment instruments need to cater for both year levels throughout the course. Even though tasks may be similar for both year levels, it is recommended that more extended and/or complex tasks be used with Year?12 students.Bridging studyA bridging study could cater for students who enter the course later than the rest of the class. This may include students entering their first year of a composite class, or students entering significantly after the commencement of a course. Other contexts suited to a bridging study are when students have had little exposure to the subject or no experience of the necessary prerequisite learning in Year?10.The bridging study:might introduce key terms and concepts for independent study or supplement topics already covered in the courseis not intended to be a substitute for teaching key terms and concepts or a topic; the intention is that the study will supplement any subsequent teachingis not expected to be included in a work program for approval.Advice on designing a bridging study could be sought from the relevant QSA personnel.3.6Work program requirementsA work program is the school’s plan of how the course will be delivered and assessed, based on the school’s interpretation of the syllabus. It allows for the special characteristics of the individual school and its students.The school’s work program must meet all syllabus requirements and must demonstrate that there will be sufficient scope and depth of student learning to meet the general objectives and the exit standards.The requirements for online work program approval can be accessed on the Queensland Studies Authority’s website <qsa.qld.edu.au> (select Years 10–12 > Years 11–12 subjects). This information should be consulted before writing a work program. The requirements for work program approval may be updated periodically.Learning experiencesThe learning experiences involved in Accounting need to reflect the active and practical nature of the course. Teachers need to choose learning experiences selectively to develop a balanced and flexible program. Teachers should exercise their professional judgments in deciding upon the particular mix of experiences to use with each group of students they may be teaching at any time. The learning experiences should present the students with realistic accounting situations, and students should be encouraged to develop their knowledge and skills, and express opinions about accounting situations.4.1Suggested learning experiencesTeachers should not feel constrained by the following list of learning experiences. They should feel free to introduce learning experiences that have not been included in this list, provided that such experiences will contribute to the students’ mastery of the areas of study in this syllabus.The following are suggested learning experiences in Accounting:completing practice class sets (workplace simulations)engaging in group workparticipating in excursions to suitable venuesconducting debates and discussionsundertaking research activitiesanalysing and evaluating case studiesusing computers and the internetcompleting assignments and projectsdelivering oral presentationsengaging in work experiencecollecting and interpreting newspaper and magazine articlesparticipating in role-plays, games and simulationslistening to guest speakersusing audiovisual materialanalysing statistics and data.AssessmentAssessment is an integral part of the teaching and learning process. For Years 11 and 12 it is the purposeful, systematic and ongoing collection of information about student learning outlined in the senior syllabuses.In Queensland, assessment is standards-based. The standards for each subject are described in dimensions, which identify the valued features of the subject about which evidence of student learning is collected and assessed. The standards describe the characteristics of student work.The major purposes of assessment in senior Authority subjects are to:promote, assist and improve learninginform programs of teaching and learningadvise students about their own progress to help them achieve as well as they are ablegive information to parents and teachers about the progress and achievements of individual students to help them achieve as well as they are ableprovide comparable levels of achievement in each Authority subject to be recorded in students’ learning accounts. The comparable levels of achievement may contribute to the award of a Queensland Certificate of Educationserve as the base data for tertiary entrance purposesprovide information about how well groups of students are achieving for school authorities and the State Education and Training Minister.5.1Principles of exit assessmentAll the principles of exit assessment must be used when planning an assessment program and must be applied when making decisions about exit levels of achievement.A standards-based assessment program for the four-semester course of study requires application of the following interdependent rmation is gathered through a process of continuous assessment.Balance of assessment is a balance over the course of study and not necessarily a balance over a semester or between semesters.Exit achievement levels are devised from student achievement in all areas identified in the syllabus as being mandatory.Assessment of a student’s achievement is in the significant aspects of the course of study identified in the syllabus and the school’s work program.Selective updating of a student’s profile of achievement is undertaken over the course of study.Exit assessment is devised to provide the fullest and latest information on a student’s achievement in the course of study.While most students will exit a course of study after four semesters, some will exit after one, two or three semesters.Continuous assessmentJudgments about student achievement made at exit from a course of study must be based on an assessment program of continuous assessment.Continuous assessment involves gathering information on student achievement using assessment instruments administered at suitable intervals over the developmental four-semester course of study.In continuous assessment, all assessment instruments have a formative purpose. The major purpose of formative assessment is to improve teaching and student learning and achievement.When students exit the course of study, teachers make a summative judgment about their levels of achievement in accordance with the standards matrix.The process of continuous assessment provides the framework in which the other five principles of exit assessment operate: balance, mandatory aspects of the syllabus, significant aspects of the course, selective updating, and fullest and latest information.BalanceJudgments about student achievement made at exit from a course of study must be based on a balance of assessments over the course of study.Balance of assessments is a balance over the course of study and not a balance within a semester or between semesters.Balance of assessment means judgments about students’ achievements of all the assessable general objectives are made a number of times using a variety of assessment techniques and a range of assessment conditions over the developmental four-semester course.See also Section?5.6 Requirements for verification folio.Mandatory aspects of the syllabusJudgments about student achievement made at exit from a course of study must be based on mandatory aspects of the syllabus.The mandatory aspects are:the general objectives of knowledge and procedural practices, interpretation and evaluation, and applied practical processes the four core studies: Core studies 1 (CS1), Core studies 2 (CS2), Integrated accounting package (CS3) and Budgeting (CS4).To ensure that the judgment of student achievement at exit from a four-semester course of study is based on the mandatory aspects, the exit standards for the dimensions stated in the standards matrix (refer to Section 5.8.1) must be used.Significant aspects of the course of studyJudgments about student achievement made at exit from a course of study must be based on significant aspects of the course of study.Significant aspects are those areas described in the school’s work program that have been selected from the choices permitted by the syllabus to meet local needs.The significant aspects must be consistent with the general objectives of the syllabus and complement the developmental nature of learning in the course over four semesters.Selective updatingJudgments about student achievement made at exit from a course of study must be selectively updated throughout the course.Selective updating is related to the developmental nature of the course of study and works in conjunction with the principle of fullest and latest information.As subject matter is treated at increasing levels of complexity, assessment information gathered at earlier stages of the course may no longer be representative of student achievement. Therefore, the information should be selectively and continually updated (not averaged) to accurately represent student achievement.Schools may apply the principle of selective updating to the whole subject group or to individual students.Whole subject groupA school develops an assessment program so that, in accordance with the developmental nature of the course, later assessment information based on the same groups of objectives replaces earlier assessment information.Individual studentsA school determines the assessment folio for verification or exit (post-verification). The student’s assessment folio must be representative of the student’s achievements over the course of study. The assessment folio does not have to be the same for all students; however, the folio must conform to the syllabus requirements and the school’s approved work program.Selective updating must not involve students reworking and resubmitting previously graded responses to assessment instruments.Fullest and latest informationJudgments about student achievement made at exit from a course of study must be based on the fullest and latest information available.“Fullest” refers to information about student achievement gathered across the range of general objectives.“Latest” refers to information about student achievement gathered from the most recent period in which achievement of the general objectives is assessed.As the assessment program is developmental, fullest and latest information will most likely come from Year 12 for those students who complete four semesters of the course.The fullest and latest assessment data on mandatory and significant aspects of the course of study is recorded on a student profile.5.2Planning an assessment programTo achieve the purposes of assessment listed at the beginning of this section, schools must consider the following when planning a standards-based assessment program:general objectives (see Section?2)learning experiences (see Section?4)principles of exit assessment (see Section 5.1)variety in assessment techniques over the four-semester course (see Section?5.5)conditions in which assessment instruments are undertaken (see Section?5.5)verification folio requirements, that is, the range and mix of assessment instruments necessary to reach valid judgments of students’ standards of achievement (see Section?5.6)post-verification assessment (see Section?5.6)exit standards (see Section?5.7).In keeping with the principle of continuous assessment, students should have opportunities to become familiar with the assessment techniques that will be used to make summative judgments.Further information can be found at <qsa.qld.edu.au> (select Years 10–12 > Years 11–12 subjects).5.3Special provisionsGuidance about the nature and appropriateness of special provisions for particular students may be found in the Authority’s Policy on Special Provisions for School-based Assessments in Authority and Authority-registered subjects (2009), available from <qsa.qld.edu.au> (select Years 10–12 > Moderation and quality assurance).This statement provides guidance on responsibilities, principles and strategies that schools may need to consider in their school settings.To enable special provisions to be effective for students, it is important that schools plan and implement strategies in the early stages of an assessment program and not at the point of deciding levels of achievement. The special provisions might involve alternative teaching approaches, assessment plans and learning experiences.5.4Authentication of student workIt is essential that judgments of student achievement are made on accurate and genuine student assessment responses. Teachers should ensure that students’ work is their own, particularly where students have access to electronic resources or when they are preparing collaborative tasks.The QSA information statement Strategies for authenticating student work for learning and assessment is available from <qsa.qld.edu.au> (search on “authenticating”). This statement provides information about various methods teachers can use to monitor that students’ work is their own. Particular methods outlined include:students’ planning production of drafts and final responsesteachers seeing plans and drafts of student workmaintaining documentation of the development of responsesstudents acknowledging resources used.Teachers must ensure students use consistent accepted conventions of in-text citation and referencing, where appropriate.5.5Assessment techniquesThe techniques and associated conditions of assessment most suited to the judgment of student achievement in this subject are described below. The general objectives and dimensions to which each technique is best suited are also indicated.For each dimension, standards are described. These standards descriptors are used to determine the properties or characteristics to be assessed by individual assessment instruments. The properties or characteristics for each instrument determined by a school are termed criteria. Therefore, the criteria for an assessment instrument are drawn from the syllabus standards descriptors for relevant dimensions (see Section 5.8.1 Standards matrix).Schools decide the instruments to be used for assessment. For each assessment instrument, schools develop a criteria sheet: a tool for making judgments about the quality of students’ responses to an assessment instrument. It lists the properties or characteristics used to assess students’ achievements. Students must be given a criteria sheet for each assessment instrument.Where students undertake assessment in a group or team, instruments must be designed so that teachers can validly assess the work of individual students and not apply a judgment of the group product and processes to all individuals.5.5.1Supervised written What is supervised written assessment?PurposeThis technique is used to assess student responses that are produced independently, under supervision and in a set timeframe. This ensures the originality and authenticity of student work.A brief descriptionAn instrument within this technique includes written responses (by hand or on a computer) and is conducted under supervised conditions. It may include single or multiple items.What dimensions will be assessed through supervised written assessment? This technique could be used to determine student achievement in the knowledge and procedural practices, and interpretation and evaluation dimensions.Specific guidance to the techniqueA supervised written instrument could be constructed using one or more items. The items might be in response to stimulus materials, which may be seen or unseen, or questions which may be seen or unseen prior to the administration of the assessment. When using seen questions, schools must ensure the purpose of this technique is maintained. These conditions must be explained on the assessment instrument. Unseen means that the students have not previously seen the material or question. Unseen materials or questions should not be copied from information or texts that students have previously been exposed to or have directly used in class. When unseen stimulus materials are used they should be succinct enough to allow students sufficient time to engage with them. Lengthy or complex stimulus materials would usually be “seen” rather than “unseen” stimuli. Perusal time is recommended when an unseen stimulus is used.Types of items that could be included in supervised written assessment Extended written responses:developed in response to a question, scenario or financial informationrequire sustained analysis, synthesis and evaluation to fully answer a problem or question“open” questions that have a range of possible answers and encourage a variety of perspectivesshould focus on specific issues rather than broad general topicsshould be the only item, as this will better allow students to demonstrate the full range of standardssuitable formats include: feature articles, letters to the editor, letters of advice or business reports500–800 wordsShort responses — prose:appropriate where a sentence response does not provide sufficient explanationstudents write in full sentences, constructing a piece of prose that may have one or several paragraphs50–250 wordsShort responses — other (includes practical exercises and calculations):may include paragraph responses50–250 words (applies to the prose; diagrams, flowcharts and calculations not included in word count)Multiple choice, single word, true/false, or sentence answers:useful for diagnostic and formative purposesoften used for testing content knowledgeappropriate during the earlier stages of the course.Year 11Year 12Recommended time: 1–1 ? hoursPerusal times may be requiredSchools must ensure that where computers / word processing are used the purpose of this instrument is maintained. Teachers should consider which general objectives are most appropriateMay be open book or notes allowed; these conditions must be clearly outlined on the assessmentShort responses:stimuli/questions unseen50–250 words (applies to the prose; diagrams, flowcharts and calculations not included in word count)Extended written response:seen or unseen question500–700 wordsRecommended time: 1?–2 hoursPerusal times may be requiredSchools must ensure that where computers/ word processing are used the purpose of this instrument is maintained. Teachers should consider which general objectives are most appropriate.May be open book or notes allowed; these conditions must be clearly outlined on the assessmentShort responses:emphasis on paragraph responsesstimuli/questions unseen50–250 words (applies to the prose; diagrams, flowcharts and calculations not included in word count)Extended written response:seen or unseen question600–800 wordsWhat must teachers do when planning for supervised written responses? What information must be provided to students about this technique?Teachers should:construct questions that are unambiguousformat the assessment to allow for ease of reading and respondingconsider the language needs of the students ensure the questions allow the full range of standards to be demonstratedconsider the instrument conditions in relation to the requirements of the question/stimulusdetermine appropriate use of stimulus materials and students’ notesprovide students with learning experiences that support the types of items included in the assessment ensure that appropriate language and communication skills have been developed by students during the unit of work to be assessedinform the students and indicate on the assessment what dimensions will be assessed.5.5.2Extended responseWhat is extended response?Purpose This technique is used to assess the application of higher order cognition of students to known and provided materials, stimuli and concepts. A brief descriptionStudents are required to analyse, synthesise and evaluate data and information which may be given or based on their own research. The response may involve forming a conclusion and/or making a decision, judgment or recommendation/s regarding the question, scenario or financial information under investigation. Students must support the conclusion, decision, judgment or recommendation/s with logical arguments.These assessments occur over a period of time using class and students’ own time. What dimensions will be assessed through this technique? This technique could be used to determine student achievement in the interpretation and evaluation dimension.Specific guidance to the techniqueAn extended response may be presented in a variety of modes.Written extended techniques may include:feature articlesletters to the editorletters of advicebusiness reports.An extended response based on research must include in-text referencing, a bibliography and/or reference list.Extended responses may also be presented as spoken or multimodal responses. Teachers must ensure that the full range of general objectives and standards is possible when using spoken or multimodal techniques. The student spoken or multimodal response is the focus for assessment decisions; however, supporting documentation will be required to substantiate decisions and for monitoring, verification and exit purposes. Techniques used will require students to present to a real audience (e.g. speech), or a virtual audience through the use of technology. Spoken and multimodal techniques may be supported by and include:interviews speechesdatashow presentationsvideo recordings.Year 11Year 12Written: 600–1000 words Spoken: 3–4 minutesMultimodal: 3–5 minutesWritten: 800–1200 words Spoken: 4–5 minutesMultimodal: 5–7 minutesWhat must teachers do when planning for an extended response? What information must be provided to students about extended responses? Teachers should:provide learning experiences that support the mode and genre of the instrument, modelling the assessment technique where possibleconstruct questions that are unambiguousformat the paper to allow for ease of reading and respondingconsider the language needs of the studentsensure the questions allow the full range of standards to be demonstratedvalidate the research process through the drafting processallow sufficient class time for students to be able to undertake the task effectively.5.5.3Practical assessmentWhat is practical assessment?PurposeThis technique assesses authentic student responses to tasks that require the demonstration of practical accounting processes.A brief descriptionA practical assessment is used to assess accounting processes manually and electronically. There may be some oral or written discussion of the accounting processes as part of the assessment. This technique may be conducted under supervised and/or unsupervised conditions.What dimensions will be assessed through this technique? This technique could be used to determine student achievement in the knowledge and procedural practices, and applied practical processes dimensions. Specific guidance to the techniqueA practical assessment conducted under supervised conditions may be implemented by using any of the following conditions:conducted in one session, or across several sessions, where any completed work and materials are collected by the supervisor at the end of each sessionthe question and/or stimulus is not provided to the student before the assessment (unseen)the question and/or stimulus is seen by students prior to the assessment with the completion of the assessment occurring under supervised conditionsstudents have no access to support materials and electronic work is completed on a secure examination computer drivestudents have unlimited access to subject resources students have access to a stated range of materials/notes/computer drives.Instruments must clearly state the conditions used. Perusal time is recommended for supervised tasks conducted in one session.An unsupervised practical task has at least some components conducted outside class time, without supervision. Teacher validation of student work must accompany the unsupervised practical task. Examples of teacher validation include:a quiz based on the information in the completed task. Students complete this component under supervised conditions in class timea small number of additional transactions or a component of the task is completed under supervised conditionsstudents individually undertake different practical tasksmonitoring of student drafts and working throughout the practical task.What should teachers do when planning and implementing practical assessment?Teachers should:provide access to relevant technologiesconstruct questions/tasks that are unambiguousconsider the language needs of the studentsensure the questions/tasks suit the relevant contextensure the questions/tasks allow for the full range of standards to be demonstrated.5.6Requirements for verification folioA verification folio is a collection of a student’s responses to assessment instruments on which the level of achievement is based. For students who are to exit with four semesters of credit, each folio must contain the range and mix of assessment techniques for making summative judgments stated below.Students’ verification folios for Accounting must contain:a minimum of four and a maximum of six assessment instruments from Year 12evidence of each dimension being assessed at least twice for verificationat least one supervised written assessment of an extended nature (unseen)one practical assessment from the Integrated accounting package (CS3)an instrument specific criteria sheet for each assessment instrument which provides evidence of how students meet standards associated with the dimensions involved in that instrument.For information about preparing monitoring and verification submissions schools should refer to <qsa.qld.edu.au> (select Years 10–12 > Moderation and quality assurance > Forms and procedures).5.6.1Post-verification assessmentSchools must use assessment information gathered after verification in making judgments about exit levels of achievement for those students who are completing the fourth semester of the course of study. For this syllabus students are to respond to one instrument which assesses at least one dimension.5.6.2Student profileThe purpose of the student profile is to record student achievement over the four-semester course of study. Key elements on the profile include:semester units/themes/topicsassessment instruments in each semesterstandard achieved in each dimension for each instrumentinstruments used for summative judgmentsinterim level of achievement at monitoring and verification.5.7Exit standardsThe purpose of standards is to make judgments about students’ levels of achievement at exit from a course of study. The standards are described in the same dimensions as the assessable general objectives of the syllabus. The standards describe how well students have achieved the general objectives and are stated in the standards matrix.The following dimensions must be used:Dimension 1: Knowledge and procedural practicesDimension 2: Interpretation and evaluationDimension 3: Applied practical processes.Each dimension must be assessed in each semester, and each dimension is to make an equal contribution to the determination of exit levels of achievement.5.8Determining exit levels of achievementWhen students exit the course of study, the school is required to award each student an exit level of achievement from one of the five levels:Very High Achievement (VHA)High Achievement (HA)Sound Achievement (SA)Limited Achievement (LA)Very Limited Achievement (VLA).Exit levels of achievement are summative judgments made when students exit the course of study. For most students this will be after four semesters. For these students, judgments are based on exit folios providing evidence of achievement in relation to all general objectives of the syllabus and the standards.All the principles of exit assessment must be applied when making decisions about exit levels of achievement.5.8.1Determining a standardThe standard awarded is an on-balance judgment about how the qualities of the student’s work match the standards descriptors overall in each dimension. This means that it is not necessary for the student to have met every descriptor for a particular standard in each dimension.When standards have been determined in each of the dimensions for this subject, the following table is used to award exit levels of achievement, where A represents the highest standard and E the lowest. The table indicates the minimum combination of standards across the dimensions for each level.Awarding exit levels of achievementVHAStandard A in any two dimensions and no less than a B in the remaining dimensionHAStandard B in any two dimensions and no less than a C in the remaining dimensionSAStandard C in any two dimensions and no less than a D in the remaining dimensionLAAt least Standard D in any two dimensionsVLAStandard E in the three dimensionsSome students will exit after one, two or three semesters. For these students, judgments are based on folios providing evidence of achievement in relation to the general objectives of the syllabus covered to that point in time. The particular standards descriptors related to those objectives are used to make the judgment.Further information can be found at <qsa.qld.edu.au> (select Years 10–12 > Moderation and quality assurance > Forms and procedures (scroll to Additional guidelines and procedures).Standards matrixDimensionABCDEKnowledge and procedural practicesThe student work has the following characteristics:effective description and thorough explanation of a comprehensive range of terminology, concepts and procedures in relation to relevant accounting practicesThe student work has the following characteristics:clear and accurate description and explanation of a wide range of terminology, concepts and procedures in relation to relevant accounting practicesThe student work has the following characteristics:identification, description and explanation of terminology, concepts and procedures in relation to accounting practicesThe student work has the following characteristics:identification or description of terminology and procedures in relation to accounting practicesThe student work has the following characteristics:identification of basic accounting terminology and statements of factsthorough and effective recording and processing of a comprehensive range of accounting data and transactions in routine situationswell-organised and reliable recording and processing of a range of accounting data and transactions in routine situationsrecording and processing of accounting data and transactions in routine situationsinconsistent recording and processing of accounting data and transactions in routine situationsrecording of simple data in routine situationscomprehensive selection and efficient organisation of relevant data to effectively prepare accounting reports.considered selection and logical organisation of relevant data to prepare accounting reports.selection and organisation of data to prepare accounting reports.selection of data to prepare accounting reports.use of data to present accounting information.Interpretation and evaluationThe student work has the following characteristics:thorough and effective analysis and interpretation of relevant accounting data and informationThe student work has the following characteristics:detailed analysis and interpretation of relevant accounting data and informationThe student work has the following characteristics:analysis of accounting data or informationThe student work has the following characteristics:basic explanation of accounting data or informationThe student work has the following characteristics:reference to accounting datadevelopment of logical and convincing arguments to thoroughly justify valid conclusions, decisions, judgments and recommendationsdevelopment of reasoned and coherent arguments to justify valid conclusions, decisions, judgments and recommendationsdevelopment of reasoned arguments to justify conclusions, decisions, judgments and recommendationspresentation of simple arguments to make general conclusions or broad recommendationsstatement of conclusions or recommendationseffective communication of accounting information using appropriate modes for a variety of purposes.cohesive communication of accounting information using appropriate modes for a variety of purposes.clear communication of accounting information using appropriate modes for a variety of munication of accounting information often lacks clarity.presentation of information using limited modes.Applied practical processesThe student work has the following characteristics:thorough synthesis of situations to effectively solve problems using complex reasoningThe student work has the following characteristics:systematic synthesis of situations to logically solve problems using complex reasoningThe student work has the following characteristics:synthesis of situations to solve problems using complex reasoningThe student work has the following characteristics:identification of features relevant to situationsThe student work has the following characteristics:identification of some features related to the topicconsistent and efficient application of complex concepts and related reasoning and skills to accurately organise, process and report accounting information.effective application of complex concepts and related reasoning and skills to accurately organise, process and report most accounting information.application of complex concepts and related reasoning and skills to organise, process and report accounting information with varying degrees of accuracy.application of concepts and related skills to present accounting information with minimal accuracy.minimal application of concepts.Language educationTeachers of Senior English have a special responsibility for language education. However, it is the responsibility of all teachers to develop and monitor students’ abilities to use the forms of language appropriate to their own subject areas. Their responsibility entails developing the following skills:ability in the selection and sequencing of information required in the various forms (such as reports, essays, interviews and seminar presentations)the use of technical terms and their definitionsthe use of correct grammar, spelling, punctuation and layout.Assessment in all subjects needs to take into consideration appropriate use of language.6.1 Language education and AccountingLanguage is a means by which meaning is constructed, shared and communicated.It is recognised that while accounting is in itself a language used to communicate financial and other information to people, organisations and government, there are also inherent language demands in the teaching, learning and assessment of the subject for which teachers of Accounting must be responsible.Meeting the language needs of the course must be an integral part of this subject. To do this, the following strategies are recommended for inclusion in the preparation and teaching of each area of study.a)Development of a range of communication formsModelling, constructing and analysing appropriate structure and layout should develop the use of various written communication forms.Students are required to communicate accounting information through activities such as:preparingexplanatory and descriptive paragraphsbusiness letters and memorandaletters to the editorletters of adviceemailsshort reportsextended and formal reportsarticles for professional journalsnewspaper articlesa manual of accounts (or part thereof)accounts, financial reports and statementspreparing and presenting information using graphs and chartsproducing datashow or multimodal presentationspresenting seminarsdiscussing and debating issuesconducting mock interviews with experts or clientsproducing radio or TV news reportsdeveloping videos or websites.Students are expected to choose the correct layout for the selected communication and the most appropriate language for the intended audience.b)Clarity of expression and logical expositionStudents should be taught how to select and sequence information into a coherent, logical response. c)Understanding the use of technical termsTechnical terms should be taught and practised in context, and concepts couched in students’ own language to facilitate understanding. Students should be expected to use appropriate technical terms in their writing.d)Use of correct spelling, punctuation and grammar e)Use of referencing techniquesQuantitative concepts and skillsSuccess in dealing with issues and situations in life and work depends on the development and integration of a range of abilities, such as being able to:comprehend basic concepts and terms underpinning the areas of number, space, probability and statistics, measurement and algebraextract, convert or translate information given in numerical or algebraic forms, diagrams, maps, graphs or tablescalculate, apply algebraic procedures, implement algorithmsmake use of calculators and computersuse skills or apply concepts from one problem or one subject domain to another.Some subjects focus on the development and application of numerical and other mathematical concepts and skills. These subjects may provide a basis for the general development of such quantitative skills or have a distinct aim, such as to prepare students to cope with the quantitative demands of their personal lives or to participate in a specific workplace environment.Nevertheless, in all subjects students are to be encouraged to develop their understanding and to learn through the incorporation — to varying degrees — of mathematical strategies and approaches to tasks. Similarly, students should be presented with experiences that stimulate their mathematical interest and hone those quantitative skills that contribute to operating successfully within each of their subject domains.Educational equityEquity means fair treatment of all. In developing work programs from this syllabus, schools should incorporate the following concepts of equity.All young people in Queensland have a right to gain an education that meets their needs and prepares them for active participation in creating a socially just, equitable and democratic global society. Schools need to provide opportunities for all students to demonstrate what they know and can do. All students, therefore, should have equitable access to educational programs and human and physical resources. Teachers should ensure that particular needs of the following groups of students are met: female students; male students; Aboriginal students; Torres Strait Islander students; students from non–English-speaking backgrounds; students with disabilities; students with gifts and talents; geographically isolated students; and students from low socioeconomic backgrounds.Subject matter chosen should include, whenever possible, the contributions and experiences of all groups of people. Learning contexts and community needs and aspirations should also be considered. In choosing appropriate learning experiences teachers can introduce and reinforce non-racist, non-sexist, culturally sensitive and unprejudiced attitudes and behaviour. Learning experiences should encourage the participation of students with disabilities and accommodate different learning styles.Resource materials used should recognise and value the contributions of both females and males to society and include social experiences of both genders. Resource materials should also reflect cultural diversity within the community and draw from the experiences of the range of cultural groups in the community.To allow students to demonstrate achievement, barriers to equal opportunity need to be identified, investigated and removed. This may involve being proactive in finding the best ways to meet the diverse range of learning and assessment needs of students. The variety of assessment techniques in the work program should allow students of all backgrounds to demonstrate their knowledge and skills related to the dimensions and standards stated in this syllabus. Syllabus dimensions and standards should be applied in the same way to all students.Teachers should consider equity policies of individual schools and schooling authorities, and may find the following resources useful for devising an inclusive work program:ACACA 1995, Guidelines for Assessment Quality and Equity, available from <.au>.ANTA 2004, A guide to equity and the AQTF, available from Australian Training Products Ltd <.au>.EQ 2005, Inclusive education statement; and 2005, Education Policy and Procedures Register: Inclusive education, available from < 2009, Inclusive practices in Catholic schools in Queensland, available from <qcec.qld.catholic.edu.au>.QSA 2009, Policy on Special Provisions for School-based Assessments in Authority and Authority-registered subjects; and 2006, QSA Equity Statement, available from <qsa.qld.edu.au>. QSCC 2001, Equity considerations for the development of curriculum and test material, available from <qsa.qld.edu.au>.ResourcesText and reference booksA wide variety of textbooks and resource materials that could be used as sources of information about Accounting are available. Book suppliers provide information regarding current publications.World Wide WebMany interactive and static websites can be used to enhance a course in Accounting and often include useful resources. Some particularly useful sites include:Academic Assessment Items <.au>Australian Securities Exchange (ASX) <.au>Business Educators’ Association of Queensland (BEAQ) <.au>The Business Branch Office Inc. <> — an educational resource for teachers and students of beginning accounting at the college level.CPA Australia <.au>The Institute of Chartered Accountants in Australia <.au>Journal of Accountancy Online <>SmartPros < reportsMany newspapers carry regular pages, columns and features about accounting. Local newspapers can also be a source of useful data. The compilation of news files on particular topics can broaden the knowledge base of students and provide a valuable source of material for developing assessment instruments.PeriodicalsJournals and periodicals provide current, relevant information. Journals and periodicals relevant to Accounting may include:INTHEBLACK (formerly Australian CPA), Journal of CPA AustraliaAustralian ITAPC magazineBRW magazineCharter, Journal of the Institute of Chartered Accountants in AustraliaFinancial ReviewAFR Smart Investor magazineSchool librarians should be able to provide assistance with identifying and locating other useful periodicals.Electronic media and learning technologyA wide range of videos, DVDs and television recordings are available on a variety of topics related to Accounting. A variety of computer software programs and CD-ROMs may be useful for a course in Accounting as learning tools, to gain access to information presented in a variety of forms and to assist students in gaining ICT skills. Educational program distributors are able to supply updated resource lists.Inom Bookkeeping Assignment Generator, 17 Lorikeet Street, Nunawading, Victoria 3131. Contact Mr Richard Conn. Phone (03) 9878 5891.Microsoft Excel, spreadsheet < (Mind Your Own Business), Accounting package <.au>QuickBooks Pro, Accounting package <.au>Organisations and community resourcesA variety of government and community organisations provide personnel, advice, resources and information to assist in constructing and implementing a course in Accounting. Some of these include:AccessEd, Virtual Schooling Service, Coorparoo Education Precinct, 347 Old Cleveland Road, Coorparoo; PO Box 1238 Coorparoo DC QLD 4151. Phone: (07) 3421 6333. Fax: (07) 3421 6300. Business/Commerce departments and libraries of tertiary institutions.Business Educators’ Association of Queensland (BEAQ), PO Box 257, Moorooka Qld 4105 <.au>CPA Australia, Level 29, 10 Eagle Street, Brisbane Qld 4000. Phone (07)1300 737 373. Fax (07)3221 6505. Email qld@.auInstitute of Chartered Accountants in Australia (Qld), Level 32, 345 Queen Street, Brisbane Qld 4001. Phone (07) 3233 6500. Fax (07) 3233 6555. Email service@.auGlossaryAssessment instrument: A tool or device used to gather information about student achievement.Assessment item: A subset or part of an assessment instrument. Can be an individual question on an assessment instrument.Assessment technique: The method used to gather evidence about student achievement.Continuous assessment: Gathering evidence about student achievements throughout a course of study.Criteria sheet: A tool for making judgments about the quality of student responses to an assessment instrument. It lists the properties or characteristics used to assess student achievements.Dimension: A salient characteristic or property of a subject.Exit level of achievement: The overall standard reached by students by the time they complete a course of study in an Authority subject or Authority-registered subject. An exit level of achievement is usually issued at the end of four semesters of study, but may be issued at the end of one, two or three semesters of study if the student is exiting the course.Formative assessment: Assessment whose major purpose is to improve teaching and student achievement.General objectives: Objectives specified in the syllabus that the school is intended to pursue directly and for which student achievement is assessed by the school.Investigation task: A task involving the teacher providing both the stimulus materials and the question or statement relating to the material before the task is administered under supervised conditions.Monitoring: The process by which review panels provide advice to schools on the quality of their assessment instruments and the standards reached by students up to that point in time. Monitoring occurs at the end of Year 11.On-balance judgment: A teacher’s decision as to the standard that best matches the quality of a student’s work overall, either for a single assessment instrument or across the entire course of study.Practical task: An assessment instrument that is used to assess accounting procedures either manually or electronically.Seen task: A task which involves the teacher providing only the stimulus material, not the question or statement relating to the material before the task is administered under supervised conditions.Summative assessment: Assessment whose major purpose is to indicate the achievement status or standards achieved at particular points of schooling. It is geared toward reporting or certification.Verification: A process occurring towards the end of Year 12 as part of the moderation procedures, through which review panels reach consensus on the standards exhibited in verification folios.Unseen task: A task when neither the stimulus material nor the question or statement relating to the material is provided before the task is administered under supervised conditions.Work program: A document approved by the QSA that provides the details of how a school intends to implement a syllabus for an Authority subject.Queensland Studies Authority154 Melbourne Street South BrisbanePO Box 307 Spring Hill QLD?4004?AustraliaT?+61 7 3864 0299F?+61 7 3221 2553qsa.qld.edu.au ................
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